Section 23813 Of Chapter 4.5. Tax Treatment Of S Corporations And Their Shareholders From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 4.5.

. Section 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following:
  (a) A decision by the State Board of Equalization that has become final.
  (b) A closing agreement made under Article 6 (commencing with Section 19441) of Chapter 6 of Part 10.2.
  (c) A final disposition by the Franchise Tax Board of a claim for refund.